There are two types of STAR benefits: Basic STAR and Enhanced STAR. To be eligible for both, you should be able to answer yes to all of these questions:
Is the property the primary home of at least one of the owners?
Do you live in one of the following types of housing?
a cooperative apartment
a manufactured home
a farm house
a mixed-use property, including apartment buildings (only the owner-occupied portion is eligible)
For Basic STAR:
Your combined income of all owners who live in the home and their spouses must be $500,000 a year or less.
If you owned your property and received Basic STAR in 2015-16 but later lost the benefit, you can restore the exemption. To restore your Basic STAR, your income must be $250,000 or less.
For Enhanced STAR:
If you currently receive Basic STAR, you may be eligible for Enhanced STAR if you will be 65 or older in the calendar year in which you apply. The total income of all owners and resident spouses or registered domestic partners cannot exceed $90,550.
Take a short survey to see if you might be eligible for this or 30 other programs.
If you will be 65 or older in the year which you apply and have had a STAR exemption on your property in 2015-16 , you can apply for Enhanced STAR. Apply with the NYC Department of Finance or by completing the “STAR to ESTAR” application.
If you had a Basic STAR exemption on your property since 2015 or before, and have since lost it, you can apply to restore your STAR exemption by completing the STAR Benefit Restoration application.
If your income is greater than $250,000 and less than or equal to $500,000, you must apply for the STAR credit with New York State. Learn more or contact the New York State Department of Taxation and Finance at 518-457-2036.
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